1.audit 审计 H9Pe,eHs
2.attestation 鉴证 ]\:FFg_O6t
3.credibility 可信赖程度 W<uL{k.Kpd
4.audit of financial statements 财务报表审计 TAt9+\'
5.agreed-upon procedures 执行商定程序 ,-XJ@@2gM
6.high levels of assurance 高水平保证 AH(O"v`
7.compilation 编制 xR,;^R|C
8.reliability 可靠性 d#eHX|+
9.relevance 相关性 fJ3qL#'
10.professional skepticism 职业谨慎 7#R&
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11.objectivity 客观性 |V|)cPQ
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 \..(
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14.audit engagement letter 业务约定书 IBzHXa>75
15.recurring audit 连续审计 ].2it{gF?b
16.the client 委托人
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17.change CPA 更换注册会计师 `|^<y.-6
18.the existing CPA 现任注册会计师 p3eJFg$
19.the successor CPA 后任注册会计师 ab 1\nzpd
20.the preceding CPA前任注册会计师 nA]dQ+5sT
21.issue the audit report 出具审计报告 Ye}y_W
22.expert 专家 NOa.K)^k
23.the board of directors 董事会 32IN;X|
24.knowledge of the entity‘ s business 了解被审计单位情况 (;T;?v`-
25.assess material misstatement risks评估重大错报风险 `<>8tZS9"
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +Hb6j02#
27.a general knowledge of —— 初步了解―――的情况 FZ^byIS[
28.a more knowledge of—— 进一步了解的情况 xy|-{
29.the prior year‘s working papers 以前年度工作底稿 [VPqI~u5)
30.minutes of meeting 会议纪要 'ej{B0rE
31.business risks 经营风险 -7">A~c
32.appropriateness 适当性 z~oGd,
33.accounting estimate 会计估计 Iq\sf-1E
34.management representations 管理层声明 K (plzQ3
35.going concern assumption 持续经营假设 5Wi5`8m
36.audit plan 审计计划 Hf
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37.significant audit areas 重点审计领域 {Pg7IYjH
38.error 错误 Z3R..vy8
39.fraud舞弊 *
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40.modified or additional procedures 修改或追加审计程序 U<r<$K
41.misappropriation of assets 侵占资产 ryx<^q
42.transactions without substance 虚假交易 w'5~GhnP+
43.unusual pressures 异常压力 3@}HdLmN|
44.the suspected noncompliance 涉嫌存在违法行为 |l ~BdP
45.materialiy 重要性 .#h]_%
46.exceed the materiality level 超过重要性水平 \+MR`\|3
47.approach the materiality level 接近重要性水平 3a{QkVeV7
48.an acceptably low level 可接受水平 @ z#k~
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 !T0IMI
50.misstatements or omissions 错报或漏报 kozg8 `\]
51.aggregate 总计 !*|CIxk(
52.subsequent events 期后事项 oUw-l_ M]
53.adjust the financial statements 调整财务报表 jVRd[
54.perform additional audit procedures 实施追加的审计程序 (7ew&u\Li
55.audit risk 审计风险 ~ilbW|s?=k
56.detection risk 检查风险 HXdPKS4q
57.inappropriate audit opinion 不适当的审计意见 m ]K.0E
58.material misstatement 重大的错报 XpH[SRUx
59.tolerable misstatement 可容忍错报 ]jHB'Y
60.the acceptable level of detection risk 可接受的检查风险